9. All Clean provides car washing services. A three-month pass for automatic car wash sells for $90, which entitles the customer for an unlimited number of car washes during the contract period. All Clean estimates that pass holders wash their cars equally throughout the three-month period. On December 1,2023 , customers purchased $2,250 of the three-month passes with usage of the passes occurring evenly throughout the contract period. Prepare the journal entries that All Clean would record on December 1, 2023 and December 31, 2023 for this transaction. (4 points)